Section 4: Submission of the Balance-Sheet to the Labour Office

1) The management of each enterprise shall prepare the balance sheet and the statement of profit and loss of such enterprise pursuant to the Company Act, 2063 and submit it to the Labour Office within six months of the completion of the fiscal year.

2) If a complaint is registered along with the evidence that the balance-sheet and the statement of profit and loss submitted pursuant to Subsection (1) are false, the Labour Office may exercise all remarking and checking powers conferred to the concerned department pursuant to the Companies Act, 2063, as if such powers were conferred to it equally.